Preferred Language
Articles
/
jeasiq-1359
The role of Internal Audit Standards IIA`s in improving the local guideline and its reflection on the efficiency of internal audit performance
...Show More Authors

The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving the guide according to the IIA standards. The third and final axis is dedicated to enhance the efficiency of internal audit units by improving the guideline In accordance with the IIA standards. A total of 114 questionnaires were distributed on the sample and 99 were retrieved. The good for the analysis was 92 and the analytical descriptive method was adopted by analyzing the results of the questionnaire and linking them to the results of the data collection and analysis. Statistical and hypothesis testing through the use of the statistical package for social sciences SPSS, and one of the most important results reached is that the internal audit units sample the study is committed to apply the guide guide in its work, but this guide is not enough to enhance the efficiency of internal audit units, and this commitment is reflected on The role and importance of internal audit at present. As the research reached a set of conclusions, the most important is the improvement of the guide to internal audit units according to the IIA standards to reflect on the efficiency of the performance of internal audit units.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The use of ionic pumping method for improving the performance of vacuum micro-electronic valves: The use of ionic pumping method for improving the performance of vacuum micro-electronic valves
...Show More Authors

Abstract
The use of electronic valves is commonly available. yet, the most
common is the techniques of communications as prod casting transmitter that
are used by these valves in addition to their use in communication tools as far
distance telephone, electronic measuring techniques , and others.
In this study, an attempt is endeavored for improving the efficiency of the
vacuum micro- valves(GI-19b) through activating their internal surfaces by the
use of ionic pumping which is used for treating valves which are out of order
(because of sedimentation some materials and oxide on its poles). The
existence of these materials and oxide increase the sum of current leakage
moving in between. The use of ionic pumpin

... Show More
View Publication Preview PDF
Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Reflection Of The Financial Reporting Of Intellectual Capital Investment Decisions
...Show More Authors

Abstract

The intellectual capital an important variable in the equation of the success of seeking economic units to achieve a competitive advantage, since it is a real capital for economic unity it constitutes a strategic importance as the main source to achieve high profitability in the economic unit and highlights the importance of showing intellectual capital components of the main Represent of human capital and structural capital and relational capital, through effective and the prominent role played by intellectual capital within the economic unity in order to achieve a sustainable competitive advantage contribute to attracting investors with longer investment decision of the most important and difficult decisions ta

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Wed Jan 01 2025
Journal Name
Educational Process International Journal
The Role of Artificial Intelligence Applications in Improving Blended Learning in Iraqi Universities
...Show More Authors

View Publication Preview PDF
Scopus (2)
Crossref (3)
Scopus Crossref
Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The role of relaxation program for reducing anxiety of patients in dental clinic
...Show More Authors

The role of relaxation program for reducing anxiety of patients in dental clinic  

View Publication Preview PDF
Publication Date
Wed May 10 2023
Journal Name
Journal Of Planner And Development
The role of historical memory on social and Cultural mobility of Hilla Old city
...Show More Authors

As long as the place in which a person lives has a meaning and temporal dimensions , memory is the main axis of these dimensions , today , city centers and old historical sectors of cities are abandoned , and began to turn into slums , the contradiction between old and historical sectors led cities to lose their identity while people lost their sense of belongingness to the old sectors where their ancestors used to live . The old city of Hilla used to have social , historical and cultural role on determining the identity . The study problem can be summarized as the ( lack of studies regarding the impact of historical memory related to Hilla old city on social and cultural mobility ) , the study hypothesis claims that the social , histori

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Proposed Audit Program for Automated Clearing House System (ACH)
...Show More Authors

إن استخدام النظم الالكترونية في القطاع المصرفي وبالخصوص نظام مقاصة الصكوك الالكترونية (ACH) في عمليات التحويل الالكتروني للاموال بين المصارف تتضمن تحويلات مالية عالية القيمة  بين  المصارف المشاركة بهذا النظام, وان اي خلل قد يحدث بالنظام يؤدي الى حالات تلاعب في مقاصة الصكوك الالكترونية في المصارف المشاركة وبالتالي حدوث عملية اختلاس, ومن هذا المنطلق تبرز مشكلة البحث في اهمية توافر برنامج تدقيق مقترح ياخ

... Show More
View Publication
Crossref
Publication Date
Tue Jan 28 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting system in the recovery from the impact of financial crisis
...Show More Authors

          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

... Show More
View Publication Preview PDF
Publication Date
Wed May 13 2009
Journal Name
Journal Of Planner And Development
Urban creep on the green areas and its environmental effects on the city of Baghdad
...Show More Authors

he planning process is generally aimed at developing the city and making it meet the needs of different citizens. The green areas constitute one of the basic needs of the city and with the rapid and unusual growth in the size of cities, especially in the third world countries, which is often embodied in capitals. Which was achieved as a result of many reasons, including political, economic and social and even enshrined through some of the decisions that were issued and the city of Baghdad, but a clear example of these cities. The city and the environment are inseparable terms. The city is where people spend their lives and their daily experiences, and the environment is the center in w

... Show More
View Publication Preview PDF
Publication Date
Mon Jul 29 2024
Journal Name
Earth And Environmental Science
Refinement of Internal-Combustion Engine Oil Properties Via Magnetic Flux
...Show More Authors

To verify the influence of magnetic flux on the characteristics of SAE 10W-30 gasoline engine oil when the engine oil is exposed to different magnetic fluxes 0, 6, 9, and 13 Volt. The following oil characteristics were measured: viscosity at 40 and 100 °C, and total acid number (TAN) mg KOH/g. The research was carried out in a completely randomized design with three replications for each treatment under the 5% probability level to compare the means of the treatments. The results of the experiment showed that there were significant differences in the studied properties when the engine oil was exposed to the above magnetic fluxes and, inversely, especially the magnetic flux of 13 Volt, which led to a decrease in the viscosity of the oils at

... Show More
Preview PDF
Publication Date
Mon Jul 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Refinement of Internal-Combustion Engine Oil Properties Via Magnetic Flux
...Show More Authors
Abstract<p>To verify the influence of magnetic flux on the characteristics of SAE 10W-30 gasoline engine oil when the engine oil is exposed to different magnetic fluxes 0, 6, 9, and 13 Volt. The following oil characteristics were measured: viscosity at 40 and 100 °C, and total acid number (TAN) mg KOH/g. The research was carried out in a completely randomized design with three replications for each treatment under the 5% probability level to compare the means of the treatments. The results of the experiment showed that there were significant differences in the studied properties when the engine oil was exposed to the above magnetic fluxes and, inversely, especially the magnetic flux of 13 Volt,</p> ... Show More
View Publication Preview PDF
Scopus Crossref